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Iowa Enacts Sweeping Tax Reform
Even if 2022 sees many tax reforms, the scope of Iowa’s tax relief measures is likely to stand out. With the most recent reform package, Iowa lawmakers have made a significant investment in a more competitive tax climate for an increasingly competitive era.
6 min read
Tax Reform Framework Would Improve Nebraska’s Competitiveness
If Nebraska is to create a competitive environment and attract in-state investment, comprehensive tax modernization must be a priority.
9 min read
State and Local Sales Tax Rates, 2022
While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts.
12 min read
Mississippi Nears Income Tax Repeal but Additional Work Is Necessary
Before declaring victory, it is imperative to get the details right. The latest proposal is a drastic improvement over the last one, but there is still more work to be done if the Magnolia State is to sustain the intended transformation.
7 min read
Comparing Europe’s Tax Systems: Property Taxes
According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.
2 min read
Comparing Europe’s Tax Systems: Consumption Taxes
According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.
2 min read
Aligning Kentucky’s Tax Code for Growth
7 min read
Pro-Growth Tax Reform for Oklahoma
Our new study identifies a number of deficiencies in Oklahoma’s tax code and outlines possible solutions for reform that would create a more neutral tax code and encourage long-term growth in the state.
6 min read
Tracking 2021 Election Results: State Tax Ballot Measures
Through 10 ballot measures across four states—Colorado, Louisiana, Texas, and Washington—voters will decide significant questions of state tax policy.
7 min read
Louisiana Voters Have Chance to Simplify Taxes and Lower Burdens
Passage of Louisiana Amendments 1 and 2, which are aimed at the sales tax and individual and corporate income taxes, respectively, would substantially simplify the Pelican State’s tax code and provide tax relief in both the short and long term.
8 min read
Sales Tax Rates in Major Cities, Midyear 2021
Neither Anchorage, Alaska, nor Portland, Oregon, impose any state or local sales taxes. Honolulu, Hawaii, has a low rate of 4.5 percent and several other major cities, including Milwaukee and Madison, Wisconsin, keep overall rates modest.
13 min read
Here’s How Louisiana’s Tax Plan Would Simplify the Tax Code and Benefit Residents
Louisiana legislators passed a tax reform plan that has received overwhelming support in both the House and Senate, but voters will get the ultimate say on whether that plan succeeds. In light of this, it may be valuable to walk through what is included in these reforms and what effect the changes will have on taxpayers.
5 min read
Sales Tax Holidays by State, 2021
Although state budgets may be in unusual places this year, sales tax holidays remain the same as they always have been—ineffective and inefficient.
4 min read
Even Within States, Tax Treatment Differs by Industry
States can enhance tax neutrality across industries by reforming tax structures that penalize certain business activity, leaning less on generous incentives, and focusing more on creating a tax code that provides for low and competitive burdens for all comers.
5 min read
State and Local Sales Tax Rates, Midyear 2021
The highest average combined state and local sales tax rates are in Louisiana (9.55 percent), Tennessee (9.547 percent), Arkansas (9.48 percent), Washington (9.29 percent), and Alabama (9.22 percent).
12 min read
Property and Sales Taxes Are a Major Driver of Corporations’ State and Local Tax Burdens
As policymakers consider ways to improve their tax structure to encourage business investment and promote economic growth, corporate income tax rate reductions are a crucial part of that conversation, but they shouldn’t be the only consideration.
6 min read